1.audit 审计 6FiI\
2.attestation 鉴证 ']4b}F:}
3.credibility 可信赖程度 /9,!)/j
4.audit of financial statements 财务报表审计 93$'PwWgiF
5.agreed-upon procedures 执行商定程序 G ?jKm_
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6.high levels of assurance 高水平保证 #;)Oi9{9;
7.compilation 编制 oa? bOm
8.reliability 可靠性 R7r` (c!
9.relevance 相关性 casva;
10.professional skepticism 职业谨慎 WolkW:(Cg
11.objectivity 客观性 Kp'_lKW)]q
12. professional competence 专业胜任能力 aJ}y|+Cj
13.Senior/CPA-in-charge 项目经理 l<>syHCH;L
14.audit engagement letter 业务约定书 PxNp'PZr9
15.recurring audit 连续审计 F"1)y>2k
16.the client 委托人 2w>WS#
17.change CPA 更换注册会计师 R?
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18.the existing CPA 现任注册会计师 s {p-cV
19.the successor CPA 后任注册会计师 OS;qb:;
20.the preceding CPA前任注册会计师 qT$;ZV
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21.issue the audit report 出具审计报告 N_rz~$|@9
22.expert 专家 0?8O9i
23.the board of directors 董事会 {?!=~vp
24.knowledge of the entity‘ s business 了解被审计单位情况 9E5Ec~l
25.assess material misstatement risks评估重大错报风险 y{
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 v;AsV`g
27.a general knowledge of —— 初步了解―――的情况 %nk]zf..
28.a more knowledge of—— 进一步了解的情况 8/F}vfKEN
29.the prior year‘s working papers 以前年度工作底稿 E #q
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30.minutes of meeting 会议纪要 epuN~T
31.business risks 经营风险 p2 V8{k
32.appropriateness 适当性 %N$,1=0*
33.accounting estimate 会计估计 r"sK
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34.management representations 管理层声明 0tyoH3o/d
35.going concern assumption 持续经营假设 d7waBsf
36.audit plan 审计计划 n}/?nP\%
37.significant audit areas 重点审计领域 5Iine n3>
38.error 错误 r6S-G{o
39.fraud舞弊 3eT5~Lbs
40.modified or additional procedures 修改或追加审计程序 E
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41.misappropriation of assets 侵占资产 1BK!<}yI{
42.transactions without substance 虚假交易 :FB-GNd
43.unusual pressures 异常压力 `Sgj!/!F
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 `G7LM55
46.exceed the materiality level 超过重要性水平 b* k=
47.approach the materiality level 接近重要性水平 aO8n\'bv
48.an acceptably low level 可接受水平 .'foS>W=t
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 cCx@VT`0
50.misstatements or omissions 错报或漏报 ZeM~13[
51.aggregate 总计 (#
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52.subsequent events 期后事项 $WmB
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53.adjust the financial statements 调整财务报表 fy9m
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54.perform additional audit procedures 实施追加的审计程序 =h5&:?X
55.audit risk 审计风险 e.-+zkQ8EI
56.detection risk 检查风险 &O8vI,M
57.inappropriate audit opinion 不适当的审计意见 )
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58.material misstatement 重大的错报 RP[^1
59.tolerable misstatement 可容忍错报 &!i'Q;q
60.the acceptable level of detection risk 可接受的检查风险